IA
119THCONGRESS
1
STSESSION H. J. RES. 14
Proposing an amendment to the Constitution of the United States to repeal
the sixteenth article of amendment.
IN THE HOUSE OF REPRESENTATIVES
JANUARY9, 2025
Mr. D
AVIDSONsubmitted the following joint resolution; which was referred to
the Committee on the Judiciary
JOINT RESOLUTION
Proposing an amendment to the Constitution of the United
States to repeal the sixteenth article of amendment.
Resolved by the Senate and House of Representatives 1
of the United States of America in Congress assembled2
(two-thirds of each House concurring therein), 3
S
ECTION1. That the following article is proposed as 4
an amendment to the Constitution of the United States, 5
which shall be valid to all intents and purposes as part 6
of the Constitution when ratified by the legislatures of 7
three-fourths of the several States within seven years after 8
the date of its submission for ratification: 9
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•HJ 14 IH
‘‘ARTICLE— 1
‘‘S
ECTION1. The sixteenth article of amendment to 2
the Constitution of the United States is hereby repealed, 3
and the Congress shall have no power to lay and collect 4
taxes on incomes, from whatever source derived, except in 5
time of war declared by the Congress. 6
‘‘S
ECTION2. Section 1 of this article shall take effect 7
beginning 2 years after ratification of this article. Not 8
later than 180 days after such ratification, the Secretary 9
of the Treasury shall submit a report to the Congress con-10
taining recommendations for any legislation that may be 11
necessary to implement this article.’’. 12
Æ
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